CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
CONTRACTS AUDIT SUPERVISOR
This is supervisory auditing work directing the auditing of private and quasi-public agencies contracted to perform
services for, or under the authority of the City. An employee in this class supervises a small staff engaged in performing
financial and operational reviews, and investigative audits of subrecipient and other contracted agencies to assure
compliance with contract guidelines and appropriate City, State and Federal audit policies and procedures. Work includes
reviewing subordinates' work and approving audit findings and recommendations. An employee in this class performs
and directs staff in the audit of private agency financial records, review of contract budget proposals and analysis of
subrecipient and other contracted agency service costs. Contact with private, federal, state and local agencies pertaining
to audits of subrecipient and other contracted agencies is significant to the work. Work is performed under the direction
of an administrative superior.
ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)
- Position must supervise a small staff engaged in performing financial and operational reviews, and investigative
audits of subrecipient and other contracted agencies.
- Position must review the work of subordinate staff, approve audit findings and recommendations, perform and
direct staff in the audit of private agency financial records, review of contract budget proposals and analysis of
subrecipient agency service costs.
TYPICAL EXAMPLES OF WORK
- Supervises a small staff engaged in performing financial and operational reviews, and investigative audits of
subrecipient and other contracted agencies; designs questionnaires and forms to be used in desk audits; reviews desk audits
completed of subrecipient agencies; determines that workpapers and audit reports as prepared by a certified public
accounting firm (CPA), are in compliance with the City's Subrecipient Audit Guide and general accounting standards;
determines changes in contract, and laws and regulations affecting contract; develops audit plans; approves compliance
testing procedures and samples; determines the need for re-audits and type and frequency of audits required; determines
the nature, timing, and extent of audit procedures; approves audit plans; determines the need for modifications in the audit
approach or emphasis on compliance review; reviews audit reports prepared by subordinate staff; evaluates audit findings;
determines that there is sufficient data to support and/or justify conclusions; approves recommendations; initiates contact
and meets with contracted agency officials to gain access to necessary records and information; meets with subrecipient
and other contracted agencies or their certified public accounting firm to explain audit findings; may testify in court on
issues regarding investigative audits.
- Performs and directs staff in the review of contract budget proposals; meets with departmental contract and
compliance administrators to identify sources of funding for subrecipient and other contracted agencies and to determine
rates allowable for services; reviews rates submitted by subrecipient and other contracted agencies along with their
contract budget proposal; calculates and adjusts rates to actual service costs; supervises staff in conducting rates survey
and in determining rates allowable for state-wide selected services such as foster care; advises subrecipient agencies of
sources of funding available to them and rates allowable for services.
- Performs and directs staff in the analysis of subrecipient and other contracted agency service costs; reviews cash
receipts and payment invoices, including payroll; determines that service costs are reasonable and allowable in accordance
with contract guidelines and procedures; approves reports prepared by subordinate staff; prepares overall cost analyses
report of subrecipient and other contracted agencies; may assist in the analysis and reconciliation of departmental state
grants and expenditures; investigates cases of suspected fraud and abuse involving subrecipient and other contracted
agencies; designs and reviews audit programs; performs and directs staff in the audit of gross revenues and other data
which support payment of fees such as airport landing, passenger and concession fees.
- Monitors the implementation of general contract requirements and auditing standards; attends Continuing
Professional Education (CPE) training on applicable federal, state and local laws and regulations; supervises training for
staff and provider agencies; directs staff in the revision and updating of the City's Subrecipient Audit Guide; prepares
status reports of subrecipient and other contracted agencies; ensures maintenance of subrecipient and other contracted
agency audit reports; provides City Controller's Office and any other City agency with subrecipient and other contracted
agency audit information as necessary.
- Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS
- the principles, practices and procedures used in auditing corporations, consultants and agencies providing
- the federal, state and city laws and regulations pertaining to subrecipient agency contracts.
- administrative principles, practices and procedures, as they relate to subrecipient agency contracts.
- standard contract language and format as they apply to federal and state audit requirements.
- the uses and capabilities of electronic data processing equipment as applied to auditing.
- the requirements of the Single Audit Act.
- plan, supervise and review the work of auditors engaged in performing financial and operational reviews, and
investigative audits of subrecipient agencies.
- interpret contract language.
- organize, edit and present audit report issues clearly and concisely, both orally and in writing.
- establish and maintain effective working relationships with associates and representatives of subrecipient agencies.
MINIMUM ACCEPTABLE TRAINING
AND EXPERIENCE (The following statement represents the minimum training
and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates
for this class will be reviewed based on training and experience requirements as approved on 2/97.)
- Completion of a bachelor's degree program at an accredited college or university with major course work in
- Two years of experience auditing fiscal operations and records.
- Two years of the above experience at the full performance level.
Or any equivalent combination of acceptable education and experience which has included the completion of a
bachelor's degree program as described above as an educational minimum.
PHYSICAL AND MEDICAL REQUIREMENTS
- Ability to physically perform the duties and to work in the environmental conditions required of a position in
Classes which typically meet these requirements are:
- Contracts Auditor II
- Auditor II
PAY RANGE: EP23
Class Established: 2/1979
Latest Spec. Revision:
CSC - 2/1997 ; Ad Board - 3/1997
END OF JOB CLASS SPECIFICATION - 2A67